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Audit & Beyond, June 2013

Audit and Assurance Faculty newsletter articles June 2013


ISQC 1 and UK Audit Regulations

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Cold file reviews should go beyond basic compliance to identify areas for improving the quality and efficiency of audit. But compliance with ISQC1 and UK Audit Regulations can create confusion for some firms, as the following questions highlight.

Reframing audit quality

It’s time to take the audit quality debate in a new direction. Louise Sharp explores the benefits and challenges of putting reliability at the heart of auditing.

Relationships matter

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The clarified ISAs changed the way related parties should be audited. At the faculty’s external audit lecture Robert Holland and Alex Peal addressed practical issues for charities and owner-managed businesses.

Value added

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As economic challenges increase pressure on audit fees, it is becoming more important to demonstrate value for money to clients. Michael Scott looks at how to achieve this.